China’s Development of Accounting Practices During Economic Reform
Since economic reform, accounting practices have progressively moved from accountability to governments and control over economic activities to various forms of economic entities. The development of Chinese accounting practices is to serve enterprises and the market, which are the micro organs of th...
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| Veröffentlicht in: | Journal of interdisciplinary economics 2010, Vol.22 (4), p.291-315 |
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| container_title | Journal of interdisciplinary economics |
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| creator | Yuen, Chin Yau Laurence Lu, Yunshi Wendy |
| description | Since economic reform, accounting practices have progressively moved from accountability to governments and control over economic activities to various forms of economic entities. The development of Chinese accounting practices is to serve enterprises and the market, which are the micro organs of the national economy. This paper reviews the economic reform in the Mainland, and the reform of Chinese enterprises, legal environment, foreign direct investment and securities markets which have been contributing to the development of accounting practices. It also suggests that the Chinese Government should advance the new accounting standards to all business enterprises in order to ensure consistency. The continuous economic reform will certainly elevate industrial accounting, which calls for more stringent corporate governance to reduce corporate frauds. |
| doi_str_mv | 10.1177/02601079X10002200401 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0260-1079 |
| ispartof | Journal of interdisciplinary economics, 2010, Vol.22 (4), p.291-315 |
| issn | 0260-1079 2321-5305 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_815277928 |
| source | SAGE Complete A-Z List |
| subjects | Accounting methods Accounting standards Business accounting China Corporate governance Financial accounting Financial reporting International Financial Reporting Standards Transition economies |
| title | China’s Development of Accounting Practices During Economic Reform |
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